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SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 2023

Segment Reporting [Abstract]

SCHEDULE OF SEGMENTS REVENUES AND OPERATING RESULTS

SCHEDULE OF SEGMENTS REVENUES AND OPERATING RESULTS

		Search segment				Digital content segment				Adjustments (See below)				Total
		For the six months ended June 30, 2023
		Search segment				Digital content segment				Adjustments (See below)				Total
Revenues from external customers			10,952				37,064				-				48,016
Depreciation and amortization			-				-				1,468				1,468
Segment operating income (loss)			766				1,664				(2,256	)			174
Financial expenses, net			(81	)			(46	)			(*) (304	)			(431	)
Segment Income (loss), before income taxes			685				1,618				(2,560	)			(257	)

		For the six months ended June 30, 2022
		Search segment				Digital content segment				Adjustments (See below)				Total
Revenues from external customers			11,898				31,439				-				43,337
Depreciation and amortization			-				-				1,315				1,315
Segment operating income (loss)			169				2,321				(1,510	)			980
Financial (expenses) income, net			(66	)			26				(*) (1,033	)			(1,073	)
Segment Income (loss), before income taxes			103				2,347				(2,543	)			(93	)

VIEWBIX INC.

NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)

U.S. dollars in thousands (except share data) 

NOTE 9: SEGMENT REPORTING (Cont.) 

		For the three months ended June 30, 2023
		Search segment				Digital content segment				Adjustments (See below)				Total
Revenues from external customers			5,842				21,312				-				27,154
Depreciation and amortization			-				-				734				734
Segment operating income (loss)			535				868				(1,153	)			250
Financial expenses, net			(7	)			(83	)			(*) (156	)			(246	)
Segment Income (loss), before income taxes			528				785				(1,309	)			4

		For the three months ended June 30, 2022
		Search segment				Digital content segment				Adjustments (See below)				Total
Revenues from external customers			5862				17,040				-				22,902
Depreciation and amortization			-				-				729				729
Segment operating income (loss)			97				1,491				(827	)			761
Financial (expenses) income, net			-				40				(*) (776	)			(736	)
Segment Income (loss), before income taxes			97				1,531				(1,603	)			25

SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

SCHEDULE OF RECONCILIATION BETWEEN SEGMENTS OPERATING RESULTS

		For the six months ended June 30, 2023				For the three months ended June 30, 2023
Depreciation and amortization expenses not attributable to segments (**)			(1,468	)			(734	)
General and administrative not attributable to the segments (***)			(788	)			(419	)
			(2,256	)			(1,153	)

		For the six months ended June 30, 2022				For the three months ended June 30, 2022
Depreciation and amortization expenses not attributable to segments (**)			(1,315	)			(729	)
General and administrative not attributable to the segments (***)			(195	)			(98	)
			(1,510	)			(827	)

	(**)	Mainly consist of technology and customer relations amortization costs from business combinations.
	(***)	Mainly consist of salary and related expenses and professional consulting expenses.

X

- Definition

Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment.

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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